What is Bill C-201?

November 7, 2013

Bill C-201 is a Private Members Act to amend the Income Tax Act (travel and accommodation deduction for tradespersons). Chris Charlton, MP for Hamilton Mountain, introduced Bill C-201 to the House of Commons. The plan is to allow a tradesperson or apprentice to write off any expenses for travel and accommodations on their income tax if they are at least 80 kilometres away from the construction worker's ordinary place of residence, and if they:

are required under the contract of employment to pay those expenses,
did not receive from his or her employer an allowance in respect of these expenses as per the Canadian Tax Act, and
does not claim those expenses as a deduction for the year of any other provision of this Act.

The International Brotherhood of Boilermakers, Iron Ship Builders, Blacksmiths, Forgers & Helpers supports Bill C-201 after receiving the following from the BCA:

"The BCA sees the expenses incurred to secure employment as separate and distinct from other allowances such as per diem, subsistence etc. which apply once a tradesperson has become employed and would not support the reduction or elimination of such allowances as that would only worsen the current problem of attracting and retaining sufficient skilled and qualified tradespersons."

The Canadian Building Trades has developed more information on this proposed legislation. Learn more by clicking here.